The following information relates to Jarvis Company in 2018: Sales 60,000 units Variable costs $2.00/unit Fixed costs $50,000 per year Sales price $7.00/unit . If Jarvis Company spends an additional $40,000 on advertising in 2019, sales volume should increase by 10,000 units. What effect will this have on net income? A. Increase by $30,000 B. Increase by $10,000 C. Increase by $20,000 D. Increase by $5,000